Registered for Japan’s invoice system? Check who issues the delivery invoice before sending one

“My invoice registration number has arrived. Should I send an invoice for my next delivery payment?” First find out who prepares the document under your contract. An app earnings statement, a payment notice from a contractor, and an invoice you issue yourself may serve different purposes. Registration alone does not tell you which document to send.

Ask the paying company who creates the document and for which transactions. If you must issue an invoice, check the registration number, dates and transaction details against Japan’s National Tax Agency (NTA) guidance. Keep a copy with the related earnings statement.

Editorial illustration of a courier comparing a registration notice, earnings statement and blank invoice layout at a desk — Editorial concept illustration. These are not real tax forms, app screens or a valid invoice sample.

Ask the payer how documents move

Use the platform’s official support channel or your contracting company’s contact. Ask who pays you, which period the statement covers, whether you issue an invoice, where to provide your registration number, and how corrections are handled. Keep the reply. Sending an extra invoice without checking can leave two documents with different amounts or dates.

1 Who prepares it?
Confirm the contract and payer.

2 What belongs on it?
Match the number and transaction.

3 What do you keep?
Save the issued copy and statement.

Editorial decision guide, not a ruling on your contract or tax position.

If you issue the invoice, check its contents

The NTA’s invoice-system guide (Japanese) lists the required items. Check the issuer’s name and registration number, transaction date and description, totals by tax rate and the applicable rate, tax amount by rate, and the recipient’s name. If a reduced-rate item is involved, its description needs the relevant indication. Confirm the tax treatment of your own delivery work with the payer and a tax office or tax professional; this article cannot assign a rate to your contract. Rules for simplified invoices in certain businesses should not be assumed to apply to all delivery work.

What you have	What to ask	Next step
Registration notice	Registration date and how the payer receives the number	Use the official submission route
App or contractor statement	Who prepared it and which transactions it covers	Ask if a separate invoice is needed
Invoice you prepare	NTA items and contract requirements	Check against earnings, then keep a copy

Match the figures before sending

Match the contracting party and delivery period to the earnings statement.
Separate gross earnings, fees and adjustments. A bank deposit is not automatically the invoice amount.
Check the registration number, transaction, recipient, tax rate and tax amount before sending.
Record how and when you sent it. If corrected, keep the connection between the original and revised versions.

If the deposit and statement disagree, ask the payer about the settlement period, fees and timing. For the earlier decision about whether to register at all, use our separate guide.

Keep the issued copy and its supporting records

The NTA says a registered invoice issuer must keep a copy of an invoice it issues. Keep it linked to the relevant earnings statement, deposit and correspondence so you can retrace the transaction. The rules for retaining invoices you receive can differ by consumption-tax calculation method; income-tax record keeping still needs separate attention. Confirm format and retention period for your situation with the NTA or a tax professional.

Would accounting software help?

Software can make it easier to connect statements, invoices and deposits. Compare invoice creation, copy storage, reconciliation, device support, fees and cancellation terms. Buying software does not make a document compliant automatically.

Guide containing ads: Compare accounting software for delivery workers (Japanese). Check current prices and eligibility on the provider’s official site before applying.

Where to check an uncertain case

Ask the delivery platform or contractor about the contract and statement workflow. For invoice contents, storage and filing, use the NTA consultation channels (Japanese) or a qualified tax professional. Check whether a support office can answer in your language. You may also ask Bakusoku about this article; we cannot decide your individual tax or contract treatment.

Checked 21 October 2026. Official rules and payer instructions may change. This is a checklist for questions to ask, not individual tax or legal advice.